GST Registration Cancellation: Uttarakhand HC Allows Time-Barred Revocation Application to Protect Livelihood

HomeGSTGST Registration Cancellation: Uttarakhand HC Allows Time-Barred Revocation Application to Protect Livelihood

GST Registration Cancellation: Uttarakhand HC Allows Time-Barred Revocation Application to Protect Livelihood

GST

Published on

26/01/2026

By Mariya Paliwala

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The Uttarakhand High Court has permitted a GST registered dealer to seek revocation of cancellation of its registration even after the statutory limitation period, holding that procedural technicalities should not defeat substantive justice where livelihood and state revenue are at stake. The bench of Justice Alok Mahra while disposing of a writ petition filed under…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Registration Cancellation: Uttarakhand HC Allows Time-Barred Revocation Application to Protect Livelihood

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